Books and Papers

By returning to Pacioli’s own treatise and bearing in mind that he was a mathematician, it is possible to reveal his logical explanation of these rules. Knowing this makes using them so much easier. Those terms ‘debit’ and ‘credit’ will never invoke puzzlement in you again!

Its free – download it!

The first one is a paper that I have presented at several conferences. it demystifies double entry – no longer need you follow the rules slavishly – it explains the logic behind them by having Pacioli describe his thinking to his friend Leonardo da Vinci!

For hundreds of years double entry bookkeeping has been taught as a set of rules, to be learned by rote and followed to the letter. There was no explanation as to where these rules came about nor why they worked; ‘just do as I do, and don’t ask awkward questions’. This is a shortened version of the original paper presented in Istanbul – which is also available for you to download.

Pacioli – 1457 – 1517 – Father of Accounting. My presentation at Sansepulcro was based on this paper, which is also available in Italian: PACIOLI E MATEMATICO Do download either or both- they are free!